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HMRC internal manual

International Manual

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Transfer pricing guidance: derivation and destination tables: Table of destinations to Part 4 of Taxation (International and Other Provisions) Act 2010

This table shows the destinations of provisions in ICTA88/SCH28AA into TIOPA10, so that queries about the meaning of the thin capitalisation legislation in SCH28AA can be linked to the new legislative references used in this guidance. There is a table of origins of TIOPA10 at INTM489010.

ICTA88/SCH28AA provision Rewritten provision in TIOPA10
   
para.1(1) 147(1), (2), (4), 148(1), (3)
para.1(2) 147(1), (2), (3), (4), (5), (6)
para.1(3) 151(2)
para.1A(1) 152(1)
para.1A(2) 152(2), (3)
para.1A(3) 152(4)
para.1A(4) 152(5)
para.1A(5) 152(6)
para.1A(6) 154(1), (3)
para.1A(7) 154(1), (4), 175(5), 191(4), 192(6), 197(10), 201(9)
para.1A(8) 154(1), (5), 204(4)
para.1A(9) 154(1), (2), (6), 175(3), 181(4), 191(2), 197(8), 199(7), 201(7)
para.1A(10) 154(1), (7), 175(4), 181(5), 191(3), 197(9), 199(8), 201(8)
para.1B(1) 153(1)
para.1B(2) 153(2), (3)
para.1B(3) 153(4)
para.1B(4) 153(5)
para.1B(5) 153(6)
para.1B(6) 154(1)
para.2(1) 164(1), (2)
para.2(2) 164(3)
para.2(3) 164(4)
para.3(1) 150(1)
para.3(2) 150(2)
para.3(3) 150(3)
para.3(4) 150(4)
para.3(5) 150(5)
para.4(1) 157(1), (2)
para.4(2) 158(2), (3), (4), 159(1), (2), 160(1), (2)
para.4(3) 159(3)
para.4(4) 159(4)
para.4(5) 159(5)
para.4(6) 159(6)
para.4(7) 160(3)
para.4(8) 160(4)
para.4(9) 160(5)
para.4(10) 159(7), 160(6)
para.4(11) 163(1), (2), (3)
para.4(12) 163(4)
para.4A(1) 158(2), 161(1), (2)
para.4A(2) 158(3), 162(1), (2)
para.4A(3) 161(3), 162(3)
para.4A(4) 161(4), 162(4)
para.4A(5) 161(5), 162(5)
para.4A(6) 148(4), 161(6), 162(6)
para.4A(7) 149(3), (4)
para.4B(1) 148(1), (2)
para.4B(2) 148(4)
para.5(1) 155(1), (2), (3), (4)
para.5(7) 155(5)
para.5(8) 155(6)
para.5(9) 155(6)
para.5A(1) 165(1)
para.5A(2) 165(2)
para.5A(3) 165(3)
para.5A(4) 165(4)
para.5B(1) 166(1)
para.5B(2) 166(2), 167(1)
para.5B(3) 167(2)
para.5B(4) 167(3)
para.5B(5) 167(4)
para.5B(6) 167(5)
para.5B(7) 167(4)
para.5C(1) 168(1), (2)
para.5C(2) 169(1), (2)
para.5C(3) 169(1), (3)
para.5C(4) 169(1), (4)
para.5C(5) 170(1)
para.5C(6) 170(2)
para.5C(7) 170(3)
para.5C(8) 171(1)
para.5C(9) 171(2)
para.5C(10) 171(3)
para.5C(11) 171(4)
para.5C(12) 169(5), 171(5)
para.5D(1) 172(1), (2)
para.5D(2) 172(3)
para.5D(3) 172(4)
para.5D(4) 172(5)
para.5D(5) 172(6)
para.5D(6) 172(7)
para.5E(1) 173(1)
para.5E(2) 173(2), (6)
para.5E(3) 173(3), (6)
para.5E(4) 173(4), (6)
para.5E(5) 173(5)
para.5E(6) 173(7)
para.6(1) 174(1)
para.6(2) 174(2), (3), (4)
para.6(3) 176(1), (2)
para.6(4) 176(3)
para.6(4A) 175(1), (3), (4), (5)
para.6(4B) 175(2)
para.6(4C) 158(2), (3), 161(1), 162(1)
para.6(5) 177(1), (2), (3), (6)
para.6(6) 177(4), (5), (6)
para.6(7) 178(1), (2), 190
para.6A(1) 174(4), 180(1), (2)
para.6A(2) 180(2)
para.6A(3) 180(3)
para.6B(1) 179(1)
para.6B(2) 179(2)
para.6B(3) 179(3)
para.6B(4) 179(4)
para.6C(1) 181(1), (4), (5)
para.6C(2) 181(2), (3)
para.6C(3) 182(1), (2)
para.6C(4) 182(3)
para.6C(5) 182(4), (5)
para.6C(6) 183(1), (2)
para.6C(7) 183(3)
para.6C(8) 183(4), 215
para.6C(9) 183(5)
para.6C(10) 184(1), 190
para.6C(11) 184(2), (3)
para.6C(12) 184(4), (5)
para.6D(1) 191(1), (5)
para.6D(2) 192(1), (2), (4)
para.6D(3) 192(3)
para.6D(4) 193(1)
para.6D(5) 193(2)
para.6D(6) 193(3)
para.6D(7) 193(4)
para.6D(8) 194(1), (2)
para.6D(9) 194(3)
para.6D(10) 191(2), (3), (4), 192(6)
para.6D(11) 192(5)
para.6E 187(1), (2), (3), (4), (5), (6)
para.7(1) 188(1), (2), (3)
para.7(2) 188(4), (5)
para.7(3) 189(1)
para.7(4) 189(2)
para.7(5) 188(6), 189(3)
para.7(6) 188(7)
para.7A(1) 195(1), (2), (3), (4), (5), 196(1)
para.7A(2) 196(1), (2)
para.7A(3) 196(3), (4)
para.7B(1) 199(1), (2), (3), (4), (5), 204(3)
para.7B(2) 199(1), 200(1), 201(1), (6), 202(1)
para.7B(3) 199(6), 204(1)
para.7B(4) 200(1), 202(1)
para.7B(5) 203(1), (7)
para.7B(6) 203(1), (2), (3), (4), (9)
para.7B(7) 203(1), (5)
para.7B(8) 203(6)
para.7B(9) 203(8), 204(2)
para.7B(10) 199(7), (8), 204(4)
para.7C(1) 197(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), 198(1)
para.7C(2) 198(1), (2)
para.7D(1) 201(1), (2), (3), (4), (5), (7), (8), (9)
para.7D(2) 201(1), (6), 202(1), 203(1), (2), (3), (4), (5), (6), (7), (8), (9), 204(1)
para.7D(3) 201(5)
para.7D(4) 202(1)
para.9(1) 147(1), 217(3)
para.9(2) 217(4)
para.9(3) 217(5)
para.9(4) 217(3), (6)
para.9(5) 217(7)
para.10 147(7)
para.11(1) 205(1), 206(1), (2), (3), (4)
para.11(3) 147(1), 149(2), 205(1), (2), (3)
para.11(4) 205(4), (5)
para.12(1) 212(2)
para.12(2) 212(1)
para.12(4) 212(3)
para.12(5) 212(4)
para.13(1) 213(1), 214(1), (2)
para.13(2) 213(2), 214(3)
para.14(1) 149(1), 151(1), 156(1), (2), 164(5), 188(8), 216(1), (2), (3)
para.14(2) 217(1), (2)
para.14(3) 188(9)
para.14(4) 215
para.14(5) 207(1), (2), (3), (4), (5)